A Member State which provides for a reduced tax rate for supplies of firewood according to Article 122 of the VAT Directive may limit its scope to certain categories of supplies of firewood based on the combined nomenclature, provided that the principle of fiscal neutrality is observed. With this decision the European Court of Justice (ECJ, judgment of 3 February 2022, case: C-515/20 Finanzamt A) answered a request for a preliminary ruling by the Supreme Tax Court. The latter has now issued its final judgment in the case referred.
Source: PwC DE
